California Revenue and Taxation Code 18152 – Section 1202 of the Internal Revenue Code, relating to 50-percent …
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Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
(Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.)